[Cites 5, Cited by 0]
Karnataka High Court
M/S United Constructions vs Assistant Commissioner Of Central Tax on 8 April, 2026
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
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NC: 2026:KHC:19330
WP No. 5439 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF APRIL, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 5439 OF 2026 (T-RES)
BETWEEN:
1. M/S UNITED CONSTRUCTIONS
A PARTNERSHIP FIRM,
2ND FLOOR, NO. 154-B,
5TH CROSS, 19TH MAIN, 1ST N BLOCK,
RAJAJINAGAR,
BENGALURU - 560 010
GSTIN: 29AABFU0368C1ZC,
REPRESENTED BY ITS PARTNER
SRI NAGARAJ S N,
SON OF SRI M.S. SREEDHAR,
AGED ABOUT 55 YEARS,
... PETITIONER
Digitally signed
by VIJAYA P
Location:
(BY SRI. ADITYA S K., ADVOCATE)
HIGH COURT
OF
KARNATAKA AND:
1. ASSISTANT COMMISSIONER OF CENTRAL TAX
WEST DIVISION-4,
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, TTMC COMPLEX,
BMTC BUS STAND,
BANASHANKARI,
BENGALURU - 560 070
EMAIL: [email protected]
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WP No. 5439 of 2026
HC-KAR
2. ASSISTANT COMMISSIONER OF CENTRAL TAX,
CIRCLE-V,
MYSURU AUDIT COMMISSIONERATE,
BENGALURU
1ST FLOOR, BMTC BUILDING,
NEAR BANASHANKARI TEMPLE,
BENGALURU - 560 070
3. PRINCIPAL COMMISSIONER OF CENTRAL TAX,
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, TTMC COMPLEX,
BMTC BUS STAND, BANASHANKARI,
BENGALURU - 560 070
EMAIL: [email protected]
4. SUPERINTENDENT,
WEST DIVISION-2,
RANGE DWD-2,
BENGALURU WEST GST COMMISSIONERATE,
1ST FLOOR, TTMC COMPLEX,
BMTC BUS STAND, BANASHANKARI,
BENGALURU - 560 070
EMAIL: [email protected]
5. THE BRANCH MANAGER,
BANK OF BARODA,
JALAHALLI BRANCH,
NO. 12/10, NO. 10/12,
MS RAMAIAH ROAD, GOKULA,
SUNDARA NAGAR, MATHIKERE,
BENGALURU - 560 054
... RESPONDENTS
(BY SRI. AKASH B SHETTY., ADVOCATE FOR R1 TO R4)
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NC: 2026:KHC:19330
WP No. 5439 of 2026
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO A. QUASHING THE
SHOW CAUSE NOTICE ISSUED FOR THE TAX PERIOD JULY
2017 TO MARCH 2022, DATED 31/05/2024, BEARING FILE NO.
GADT/CNG/ADT/GST/15758/2022-GR2-CGST-ADT CIR-5-ADT
MYSURU, DIN 20240557TF0000999A82 AND SCN NO.
25/MYS.AUDIT/2024-25/C-5(MG)/AC AND THE ANNEXURES
THERETO ISSUED BY RESPONDENT NO. 2 UNDER SECTION
74(1) R.W.S. 47 R.W.S. 50 R.W.S. 122(2)(B) OF THE CENTRAL
GOODS AND SERVICE TAX ACT/KARNATAKA GOODS AND
SERVICE TAX ACT, 2017 R/W SECTION 20 INTEGRATED
GOODS AND SERVICE TAX ACT, 2017 AND ENCLOSED AS
ANNEXURE B1 AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
ORAL ORDER
Petitioner has challenged the order in original at
Annexure-C passed under Section 74 of the CGST / KGST
Act.
2. It is submitted that the order passed is an ex
parte order without the benefit of reply to the show cause
notice on merits. Petitioner submits that the non-
participation was due to bonafide reasons including non-
service of notice. It is submitted that if an opportunity is
granted, petitioner would meet the grounds raised in the
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show cause notice and the Court may set aside the order
of adjudication and afford an opportunity to the petitioner
to meet the show cause notice by way of stand in reply on
its merits.
3. Perused the order at Annexure-C. The Authority
has taken up the matter for adjudication on various
grounds including non-payment of interest on delayed
payment of GST, non-payment of late fee on delayed filing
of GSTR-1, non-reversal of Input Tax Credit (ITC) on
account of credit note issued by vendors in terms of
Section 34 of CGST Act, short payment of GST for financial
year 2017-2018 and 2018-2019, non-payment of GST on
supplies received from unregistered persons under reverse
charge mechanism in terms of Section 9(4) of CGST Act,
excess availment of ITC on account of difference between
GSTR-3B and GSTR-2A as well as other grounds.
4. In light of the grounds raised, it is clear that the
stand of the petitioner on merits as regards each of the
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grounds raised would have enabled proper adjudication.
The points raised depend on documents and the stand of
the petitioner. Allowing the order to stand would cause
serious prejudice to the petitioner, as the order is passed
without the benefit of any reply.
5. Accordingly, the order at Annexure-C is set
aside. The matter is remitted to the stage of reply to the
show cause notice. Petitioner to file his reply to the show
cause notice.
6. Petitioner to appear before respondent No. 1
without further notice on 11.05.2026. All contentions are
kept open.
7. It is submitted that pursuant to the impugned
order at Annexure-C, recovery proceedings have been
initiated and the bank account of the petitioner has been
attached. In light of setting aside of the order at
Annexure-C, the Authorities to rescind the instructions
given to the Bank regarding recovery forthwith.
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8. Accordingly, petition is disposed of.
SD/-
(S SUNIL DUTT YADAV)
JUDGE
VP
